Michael Kagan is co-director of the Immigration Clinic at the William S. Boyd School of Law.
Francine J. Lipman is a William S. Boyd Professor of Law at UNLV.
Professors Kagan and Lipman were interviewed by the Las Vegas Sun for a May 4 article about the results of a Washington, D.C. think tank study on how much undocumented immigrants contribute to state and local economies. According to the article, titled “How much taxes do undocumented immigrants in Nevada pay?,” Nevada’s undocumented immigrants pay state and local taxes, which in 2012 added up to nearly $94 million.
“It’s great to put specific numbers on this,” said Professor Kagan in the article. “But anyone familiar with this should not be surprised.”
The article also read: “UNLV law professor Francine Lipman said tax figures are likely even higher because the study didn’t account for indirect taxes, such as payroll taxes, paid by undocumented immigrants.”
Professor Kagan has written several of the most widely cited articles in the fields of refugee and asylum law. His research on credibility assessment in asylum cases has been repeatedly relied on by federal appellate courts and, according to a 2012 commentary, has "guided most subsequent research and analysis on the topic."
Professor Lipman has written extensively on tax and accounting issues for legal journals, including the Wisconsin Law Review, Florida Tax Review, Virginia Tax Review, Nevada Law Journal, American University Law Review, Harvard Environmental Law Review, Harvard Latino Law Review, Harvard Journal on Legislation, The Tax Lawyer, The Practical Tax Lawyer, Taxes and Tax Notes.